... 05 12 2025 12 04 2026 22 04 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Counterparty Diversification Excess value Premium G32 L14 L25 The extension of credit conveys valuable information about firms...

... behaviors CSR practices Bank credit loans Text-based measure China D81 G21 L25 As a globally popular business practice, the disclosure of corporate social responsibility (CSR) practices has become one of the key mechanisms for firms to demonstrate their values and responsible behavior...

... Differentiation Executive compensation F14 J33 L6 L10 L25 Over the past two decades, Chinese imports into the U.S. have had a profound impact on the American economy, characterized by rapid growth, trade tensions, and significant economic restructuring. The expansion of Chinese companies in U.S...

... Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Excess value Corporate diversification Oil price uncertainty D80 G32 L25 Q40 Oil is an essential input, and dramatic movements in oil prices underlie the implications of oil price uncertainty...

... that face difficulty in acquiring adequate funds from external sources to finance their growth. C23 D82 G32 L25 Law of proportionate effects Financial constraints Growth-cash flow sensitivity Liquidity constraints Small firms Young firms © Emerald Publishing Limited 2021 Emerald...

... 26 11 2016 13 04 2017 13 04 2017 © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Earnings management Income smoothing Diversification European banks Non-interest income Systematic risk G21 G28 L25 Although...